羚锐制药内部审计问题分析.docxVIP

Ⅰ 摘 要 随着社会的发展，经济业务越来越复杂。瞬息万变的经济环境导致企业面临着新技术、新思维以及内外部环境改变的巨大挑战。而作为企业良好运行的保障，内部审计是许多公司内部控制环节中不可缺少的一部分。面对这些挑战，企业的内部审计也需要改进审计方法，以适应时代的需要。 因此，本文通过梳理国内外相关文献的研究，以羚锐制药的内部审计作为研究点。在介绍完内部审计的相关概念后，通过案例分析法，结合羚锐制药的实际情况，分析了企业内部审计的业务流程，发现其存在内部审计流程不完善、对财务监督力度不够、内审人员专业素质偏弱等问题。在进行了更深层次的分析后发现了导致这些问题的原因分别是公司内部审计职能未能有效发挥、内审人员配置存在缺陷以及内审方法过于简单。 最后，本文针对以上问题提出了相关改进方法及建议。提醒上市公司要加强内部环境建设，完善内部审计制度，严格遵循审计程序，以提高内部审计质量使企业得到更好的发展。希望通过以上建议能为国内其他上市公司提供一定的借鉴。 关键词：内部审计；企业管理；审计质量 Abstract With the development of society, economic business has become more and more complex. The ever-changing economic environment has caused companies to face new challenges in new technologies, new thinking, and changes in internal and external environments. Internal audit, as the guarantee of good management of enterprises, is an indispensable part of the internal control of many enterprises. In the face of these challenges, the internal audit of enterprises also needs to improve the audit methods in order to meet the needs of the times. Therefore, this paper takes the internal audit of Lingrui Pharmaceutical as the research point by combing the research of related literature at home and abroad. After introducing the related concepts of internal audit, through the method of case analysis, combined with the actual situation of Lingrui Pharmaceutical, analyzed the business process of internal audit of the enterprise, and found that the internal audit process is not perfect, the financial supervision is not enough, and the internal auditor Problems such as weak professional quality. After in-depth analysis, it is found that the reasons for these problems are that the internal audit function of the company can not play an effective role, there are defects in the internal audit staffing, and the internal audit method is too simple. Finally, in view of the above problems, the corresponding improvement methods and suggestions are put forward. Remind listed companies to strengthen internal environment construction, improve inter